„Back-to-back-activity: EHT [LuxSCS] will lend its funds to AEU [LuxOpCo] on an interest-bearing basis, and AEU [LuxOpCo] will invest the funds.“ et „[…] all of the financing transactions existing between EHT [LuxSCS] and AEU [LuxOpCo] will be merged into one single debt instrument, which will have the characteristics of a Credit Facility.“ Вж. съобщението на Amazon от 5 март 2015 г., приложение 22, стр. 7.
Smjernice OECD-a o transfernim cijenama iz 1995., 2010. i 2017., točke 7.9. i 7.10.